间接税：在南亚和阿联酋地区的发展态势

这篇报告由ACCA和安永（EY）联合完成，研究了在南亚和阿联酋国家地区增值税的目前发展历程和间接税今后发展趋势。为本研究目的而选定的国家包括孟加拉国，印度，巴基斯坦，斯里兰卡和阿联酋。 这些国家正在改革其税收制度以更加有效地征收税款。因此，本报告广泛讨论了间接税的税收政策，阈值，税率，零税率，免税和其他因素对管理间接税的重要性，同时提出了一些有效改进间接税的建议。

ACCA and EY look at the evolution of VAT and current trends of indirect taxes across South Asia and UAE including Bangladesh, India, Pakistan and Sri Lanka in these joint report. These countries are in the process of reforming their tax systems for better and efficient collection of taxes. This report discusses the importance of indirect taxes and revenue collection, thresholds, tax rates, zero-rating, exemptions and various other areas of indirect tax administration along with recommendations to improve the same.

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